Legal Opinion
National Brass Works, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 23, 1950No. 12295PublishedCited by 40 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
Petitioner, National Brass Works, Inc., asks us to review a decision of the Tax Court in deficiency redetermination proceedings. The Tax Court found that the Commissioner of Internal Revenue’s determination of a deficiency in petitioner’s corporate income tax for the year 1944 was correct.
The controversy is over the allowability of a business expense claimed by petitioner under Section 23(a) (1) (A), Internal Revenue Code, 26 U.S.C.A. § 23(a) (1) (A). Petitioner is engaged in the business of making and selling non-ferrous castings and had deducted from its 1944 gross…
2Cases cited33 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Porter v. Warner Holding Co.Supreme Court of the United States · 1946
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Testa v. KattSupreme Court of the United States · 1947
28 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Fuller v. CommissionerUnited States Tax Court · 1953
- Marks v. CommissionerUnited States Tax Court · 1956
- Boyle, Flagg & Seaman, Inc. v. CommissionerUnited States Tax Court · 1955
- Smith v. CommissionerUnited States Tax Court · 1960
- Commissioner of Internal Revenue v. Pacific MillsCourt of Appeals for the First Circuit · 1953
35 more not listed; retrieve them via the Exa API.